The following information is available for Moore Company: Mixing Department Work in process, June 1 (100% complete complete for direct material, 60% complete for conversion costs) 1,500 units Units completed in June 9,850 units Work in process, June 30 (80% complete for direct materials, 30% complete for conversion costs) 1,050 units

The following information is available for Valentine Company:

Dyeing Department Work in process, June 1 (100% complete for direct materials, 50% complete for conversion costs) 1,200 units Units completed in June 8,500 units Work in process, June 30 (60% complete for direct materials, 40% complete for conversion costs) 950 units

Compute: a. The number of units started in each department during June

b. equivalent units for direct materials and conversion costs for each depatment.